Prepare a trial balance from the following balance of XYZ business at 31/12/2015. i. Stock 31/12/2015. ii. Creditors. iii. Cash. iv. Bank overdraft. v. Debtors. vi. Fixtures. vii. Machinery. viii. Purchases. ix. Sales. x. Capital.

Question 3:
Here are five functions of the Personnel Department:

• Recruitment and Selection: Identifying staffing needs, attracting qualified candidates, and selecting the best individuals for open positions.
• Training and Development: Enhancing employee skills, knowledge, and abilities through various programs to improve performance and career growth.
• Performance Management: Establishing performance standards, evaluating employee performance, and providing feedback for improvement.
• Compensation and Benefits: Designing and administering fair wage and salary structures, as well as employee benefits packages.
• Employee Relations: Managing relationships between employees and management, addressing grievances, and fostering a positive work environment.

Question 4:
To prepare a trial balance, we classify each account as either a debit or credit balance. Assets and expenses typically have debit balances, while liabilities, equity, and revenues typically have credit balances.

XYZ Business
Trial Balance as at 31/12/2015

Account Name	Debit (Le)	Credit (Le)
Stock 31/12/2015	14,500
Creditors		18,000
Cash	31,000
Bank overdraft		6,500
Debtors	26,300
Fixtures	18,000
Machinery	38,000
Purchases	22,000
Sales		46,000
Capital		70,000
Total	149,800	140,500

The trial balance does not balance with the given figures. The total debits are Le 149,800 and the total credits are Le 140,500, resulting in a difference of Le 9,300. This indicates a potential error in the provided account balances.